The Federal Government of Nigeria has introduced a mandatory Tax Identification Number (Tax ID) for all taxable Nigerians as part of a new nationwide tax administration reform aimed at strengthening revenue generation and improving tax compliance.
The new policy, announced through the Nigeria Revenue Service and the Joint Revenue Board, is in line with the implementation of the Nigeria Tax Administration Act, 2025, which seeks to establish a unified tax database for individuals and businesses engaged in taxable economic activities.
Under the new framework, all eligible Nigerians earning income through employment, business, trade, or other taxable ventures will be required to obtain a Tax ID for tax registration, filing, and payment.
Government officials said the move is expected to streamline tax collection processes, reduce duplication, and improve transparency in the country’s revenue system.
The authorities clarified that the policy primarily affects taxable persons, including workers in both public and private sectors, entrepreneurs, and registered business owners, while individuals without taxable income may not be immediately affected.
The reform is part of the broader economic restructuring drive introduced by Bola Ahmed Tinubu’s administration to expand the tax net, boost internally generated revenue, and strengthen fiscal accountability across federal and state levels.
The government said implementation has commenced nationwide, with taxpayers expected to comply as relevant agencies begin integrating the unified Tax ID into official records and financial transactions.
